Tax authorities have filed a criminal accusation with prosecutors against a former top official of Sheraton Grande Tokyo Bay Hotel, sources said Friday.

The Tokyo Regional Taxation Bureau alleges that Itaru Miura, 54, evaded 40 million yen in income tax on about 110 million yen in rebates he received from three firms over a three-year period through 2003 in connection with the hotel's wedding business, the sources said.

The hotel, located in Urayasu, Chiba Prefecture, is an official hotel of Tokyo Disney Resort theme parks.

Miura is said to have played a leading role in making the hotel one of Japan's top hotels for wedding receptions.